Day 1 - Monday, 30th June 2008

1. INTRODUCTION TO PROCUREMENT FRAUD
• Fraud – The Basics
• Facts About Fraud
• The Fraud Triangle
• Factors Contributing To Fraud
• Conflict Of Interest, Bribes, Gifts And Illegal Gratuities
• Characteristics Of People Committing Fraud
• Cost Of Fraud To Organizations

2. PROCUREMENT FRAUD IN MALAYSIA
• Possibilities And Realities
• Government & Private Sector
• Transparency & Controls
• Culture And Practice

3. COMMON PROCUREMENT FRAUDS
• Fraud In Bidding Process
• Unjustified Sole Source
• Split Purchase
• Change Order Abuse
• Cost Mischarging And Defective Pricing
• False Invoices And Phantom Vendors

4. CASE STUDY – SPLITTING ORDERS & FRAUD IN BIDDING

5. FRAUD DETECTION
• Tip-offs, By Accident, Internal Audits, Etc
• “Red-flags” In Detection Of Fraud
• Importance Of “Red-flags”
• Collusion

Day 2 - Tuesday, 1st July 2008

6. TOOLS USED IN DETECTION
• Internal/external Audits
• Data Mining
• Data Analysis
• Forensic Accounting
• Fraud Risk Assessment

7. INVESTIGATION AND DETERMINATION OF FRAUD
• Determining The Existence Of Fraud
• Investigating Fraud - Basics
• Investigating Methodology
• Steps Involved

8. FINDINGS AND ACTIONS
• Compliance To Organizational Procedures
• Departmental Actions
• Criminal Or Civil Actions
• Hiring Policies And Its Effects On Fraud

9. CASE STUDY – FRAUD IN PROJECT PURCHASES & COLLUSION

10. DETERRENCE/PREVENTION OF FRAUD
• Proactive Preventive Actions
• Review Of Purchasing Policies & Guidelines
• Supplier Selection And Evaluation Methods
• Specifications And Services Information
• Bidding & Quotation Procedures
• Contract Preparation And Awarding Methods
• Some Steps In Prevention